Frankenau v. Commissioner
United States Tax Court
The petitioner's sister, a registered nurse in Germany, immigrated to America with the help of petitioner's affidavit that he was able to and would support her. He has since done so, in an apartment where both live. The petitioner is unmarried. He has a salary of $ 5,000 per year. The sister has income of about $ 475 per year from a trust, but this is not used for her support, which is entirely paid for by the petitioner.
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The petitioner's sister, a registered nurse in Germany, immigrated to America with the help of petitioner's affidavit that he was able to and would support her. He has since done so, in an apartment where both live. The petitioner is unmarried. He has a salary of $ 5,000 per year. The sister has income of about $ 475 per year from a trust, but this is not used for her support, which is entirely paid for by the petitioner. Though the sister had a cataract in one eye in 1940, the taxable year, an operation was not performed until 1943, and another cataract has not reached the stage for…
1Opinion of the Court
OPINION.
Disney, Judge:
This case involves income taxes for the year 1940 in the amount of $68.56. The question is whether the petitioner is entitled to exemption as the head of a family and to a credit for a dependent.
We find the facts to be as follows:
Petitioner’s income tax return for the taxable year was filed with the collector for the district of Georgia. The deficiency notice recites a tax liability of $269.65, of which $201.09 was assessed, leaving a deficiency of $68.56. The $201.09 was paid during 1941 and within three years prior to the filing of the petition herein, the petition…
2Cases cited1 opinion
- Massengale v. CommissionerUnited States Tax Court · 1943
3Cited by4 opinions
- Batcheller v. CommissionerUnited States Tax Court · 1946
- Beach Petroleum Corp. v. CommissionerUnited States Tax Court · 1946
- Bowman v. CommissionerUnited States Tax Court · 1945
- Frankenau v. CommissionerUnited States Tax Court · 1943